Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $596,000, divided into four activities: fabrication, $320,000; assembly, $120,000; setup, $84,000; and inspection, $72,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for each product by each activity are as follows: Speedboat Fabrication 4,000 dlh Assembly Setup Inspection 11,250 dlh Bass boat 12,000 3,750 29 setups 211 50 inspections 350 16,000 dih 15,000 dlh 240 setups 400 inspections Each product is budgeted for 4,500 units of production for the year. a. Determine the activity rates for each activity. Fabrication Assembly Setup per direct labor hour per direct labor hour per setup Inspection per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat Bass boat per unit per unit